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Groups promoting blood sports "entitled to a tax exemption"
20 September 2013

Sign the Petition: End tax exemption for hunting groups

Fine Gael Minister for Finance Michael Noonan has said that groups that promote hare and fox hunting are "entitled to a tax exemption". Responding to a Dail Question from ICABS President Maureen O'Sullivan, the Limerick TD outrageously claimed that the "ordinary meaning" of sport includes activities such as hunting and therefore hunts can benefit under Section 235 of the Taxes Consolidation Act 1997.

Section 235 deals with "bodies established for promotion of athletic or amateur games or sports". ICABS is calling for hunting groups to be rejected due to the fact that they do not fall into the categories of athletic, amateur game or sport. We are urging the Finance Minister and the Revenue Commissioners to recognise that terrorising and killing animals is not a "sport" or "game" and to reject applications for tax exemption from hunts.

As of 9th August 2013, the Revenue list of tax exempt groups contains eight hunts (as well as a number of animal shooting groups). The hunts are: Carbery Hunt, County Limerick Hunt, County Roscommon Hunt, Fingal Harrier Hunt, Laois Hunt, Shillelagh And District Hunt, Island Hunt and United Hunt.

 ACTION ALERT 

Sign the Petition: End tax exemption for hunting groups

Please join us in urging the Revenue Commissioners to recognise that hunting is not a "sport" or "game" and to reject applications for tax exemption from hunts.

Revenue Commissioners
Games and Sports Exemption Section
Revenue Commissioners
Government Offices,
Nenagh, Co Tipperary.
Tel: 067-63377
Email: sportexemp@revenue.ie,michael.noonan@oireachtas.ie
CC: Minister for Finance, Michael Noonan TD

Parliamentary Questions and Answers

Question 61 - Answered on 19th September, 2013

Maureen O'Sullivan, TD (Dublin Central, Independent):

To ask the Minister for Finance the reason tax exemption continues to be granted to fox/hare hunting groups and shooting clubs; the way they are classified under Section 235 of the Taxes and Consolidation Act 1997 as bodies established for promotion of athletic or amateur games or sports; and if he will make a statement on the matter.

Minister for Finance Michael Noonan (Limerick City, Fine Gael):

Section 235 of the Taxes Consolidation Act 1997 provides an exemption from tax for sporting bodies. Two categories of sporting bodies are covered by the exemption:

As the legislation does not define what is meant by the term “sport”, it has to be given its ordinary meaning. In that context, it has been regarded as including pastimes collectively undertaken for recreation purposes provided such activities are legal and considered by convention and custom to be sporting activities. These include field sports such as hunting, shooting and fishing.

In the circumstances, bodies engaged in the promotion of such activities are entitled to a tax exemption under the legislation provided they meet all the other relevant criteria.

View more Parliamentary Questions.

ICABS Letter to the Editor

Tax exemption for foxhunting
Southern Star, 2nd November 2013

As the latest budget claws cash from the sick and the poor, foxhunting groups whose members can afford expensive horses and four-wheel drives are enjoying tax exemption.

A list recently published by the Games and Sports Exemption section of the Revenue Commissioners’ website reveals that hunts were granted exemption under a section of the Taxes Consolidation Act dealing with ‘bodies established for the promotion of athletic or amateur sports’.

Most people recognise sports as activities in which individuals or teams compete against each other but Minister Michael Noonan and Revenue accept a different definition. They are maintaining that riding after a pack of dogs as it chases a terrified fox and tears it asunder constitutes ‘sporting activity’.

Foxhunting is animal cruelty, not sport. This outrageous exemption must be scrapped.

Philip Kiernan,
Irish Council Against Bloodsports,
PO Box 88, Mullingar, Co Westmeath

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